Programme

Part 1. Business economics
1.1. Business economics and business behavior; scientific and historical perspectives.
1.2. The business as a coordinated and purposeful system: wealth, management and organization.
1.3. The function of business in the context of human needs.
1.4. Classification of businesses: firms and other establishments.

Part 2. Business accounting
2.1. Income and wealth: nature and measurement.
2.2. The financial statements.
2.3. Costs and returns; efficiency and economic value.

Part 3. Business management
3.1. Legal subject and economic subject: the legal framework that applies to a business
3.2. Governance: actors, structures and processes
3.3. Providers of capital and their interests; the financial structure of a business
3.4. Definitions, structures, classifications of groups

Part 4. Business and society
4.1. Agency theory
4.2. Stakeholder theory
4.3. New ways of thinking

Core Documentation

Mauro Paoloni and Paola Paoloni (eds.) (2021) Introduzione ed orientamento allo studio delle aziende (2nd edition). Torino: Giappichelli

Type of delivery of the course

The course will be delivered in the classroom.

Attendance

Attendance is not mandatory, but recommended.

Type of evaluation

The exam includes a written test, followed by oral examination.